Regulations Governing the Management of Import/Export Clearance for Transportation means Article 25
A carrier should not commit fraudulence, fabrication, or other illegal acts on the report, declaration, cargo manifest, transshipment application form, export container/cargo loading list, bill of lading, shipping order or booking notes when declaring import or clearance for transportation means.
中文原文 運輸工具進出口通關管理辦法第25條
運輸業申報運輸工具進出口通關，其所填報之報告、申報單、貨物艙單、轉運申請書、出口裝船清表及所簽發之提單、裝貨單或託運單等文件，不得有詐欺、偽造或其他違法情事。